Validity of assessment order of GST demand - Violation of ...

April 13, 2024

Case Laws     GST     HC

Validity of assessment order of GST demand - Violation of principles of natural justice - Admittedly, notice in Form DRC-01 was issued after conducting an inspection based on the advertisement made by the petitioner in the Indiamart.com. The respondent has not identified any finished goods in the petitioner's premises as claimed by them. - The High court emphasized the importance of providing a proper opportunity of hearing before making any adverse decisions, as mandated by the GST Act. Consequently, the impugned assessment orders were set aside, and the matter was remanded back to the authorities for fresh consideration, with a directive to afford the petitioner a personal hearing and to consider their submissions adequately.

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